Current Context : Recently, 53rd GST Council announced various recommendations relating to taxation, ITC claims and demand notices.
ABOUT GST COUNCIL
- It is responsible for making recommendations to the Union and the states on important GST-related issues.
- Established as a Constitutional Body.
- Constituted under Article 279 (A) of the Constitution by 101 Constitutional Amendment Act of 2016).
- Constituted by : President
- Chairperson : Union Finance Minister (At present Nirmala Sitharaman)
- Members: Union Minister of State (in-charge of Revenue of finance), Minister in charge of finance or taxation or any other Minister nominated by each State Government